Rule 161 - Continuation of certain recovery proceedings

161. Continuation of certain recovery proceedings.[1]

The [2][intimation or notice] for the reduction or enhancement of any demand under section 84 shall be issued in FORM GST DRC- 25.

[1] This rule was inserted by CGST(3^rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.

[2] Substituted for words “order” by Rule 17 of The CGST(5^th A)R, 2022 vide Notification No. 26/2022-Central Tax dt. 26-12-2022.